Analiza relației dintre informația contabilă și evaluarea întreprinderii

Abstract

In the current economic, social and political context, which is also influenced by globalization, information is playing an essential role and its characteristics are a fundamental pillar in the process of effective business decision-making, as the relationship between accounting information and company valuation is becoming increasingly evident. Thus, the purpose of this article is to analyze the relationship created between accounting information and company valuation. To achieve the proposed purpose, two objectives have been set: objective 1: to identify the type of relationship that is formed between accounting information and the company valuation process; objective 2: to analyze how accounting information influences company valuation. The methodology used for this study consisted of a review of the literature dealing with the two concepts: accounting information and enterprise valuation. The results highlight the profound relationship between accounting information and valuation, a relationship that is a central point of discussion in academic and business circles, with significant implications for the way entities manage their businesses and make strategic decisions. CZU: 657.36:005.585; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2024.19